A collapsed lung, also known as a pneumothorax, occurs when air escapes out of a lung and becomes trapped inside the space between the chest and lung cavities. This can be caused by air blisters in the lungs that break open, sudden air pressure changes, or trauma to the chest or ribcage.
The IRS interpreted this provision as applying only to full-time students. In a 1993 technical advice memorandum, the IRS provided a safe-harbor definition of a full-time undergraduate student as one who is taking 12 credit hours and working no more than 20 hours per week.
A part-time student is one who may have a job or engaged in other activities and who is not able to visit the regular colleges. A full-time student can be also called a regular student. One of the main differences between the two is related to the credit hours. A full-time student will be completing the total credit hours that a university or a college has required The full-time students attend a full course of study.